TMI Blog2017 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... have suo-moto paid service tax on the labour component, have paid Excise duty on the manufacture of LV/HV coils, and further have paid Sales Tax on the material component used in the repair of the Transformers. In this view of the matter, the SCN is not tenable - appeal dismissed - decided against Revenue. - ST/1302/2011-ST[SM] - A/70308/2017-SM[BR] - Dated:- 20-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri D.K. Deb, Assistant Commissioner (AR) for Appellant None, (Absent on call) for Respondent ORDER Per Anil Choudhary The present appeal is filed by the Revenue, against Order-in-Appeal No. 132-ST/APPL/KNP/2011 dated 24/06/2011 passed by Commissioner of Central Excise Customs (Appeals), Kanpur. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as Service Tax. They provide repair and maintenance of old Transformers under agreement with the electricity boards and others. They received Transformers for repairing under the cover of gate pass and after repairing the Transformers, they clear it under the cover of Central Excise. They pay Central Excise duty on the value of HV/LV Leg Coils, (manufactured items) and Service Tax on the labour charges only. On further enquiry, he also produced a copy of bank statements and stated that job charges includes the amount of component of HV/LV leg Coils, transformer oil and supply items used during the repairing of Transformers of different capacity. He further stated that sale invoices are issued to the parties who do not have Tin numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clients. The repair package rates are inclusive of Excise Duty, Sales Tax/Trade tax. Further, in the contract, while arriving at the price of a transformer. The breakup has been given in the form of labour charges, price of HV/LV leg coil, transformer oil and supply items etc. The learned Commissioner further held that under the facts and circumstances that it is case of composite contract, where the respondent have utilised materials in the repair and maintenance and have paid Sales Tax on the material portion, no service tax can be demanded. 5. The respondent-assessee is absent on call. Heard learned A.R. for the revenue and perused the records. 6. I find that there is no error in the order findings of the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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